国家税务局


关于出口产品退税几个具体问题的补充规定(附英文)

1989年6月15日，国家税务局

为了正确贯彻出口产品退税政策，针对目前执行中存在的问题，对出口退税若干具体规定作如下补充：
一、对国家禁止出口的产品，如有出口，不予退税。
二、进料加工复出口产品按以下规定计算退税：
（一）对加工复出口属于增值税征税范围的产品，在计算退税时，应将进口料、件在生产环节计算征税时已抵扣的税款予以扣除。
（二）对加工复出口属于产品税征税范围并按综合退税率退税的产品，在计算退税时，应扣除进口料、件在进口环节已减免的税款；对属于产品税征税范围而按产品税税率退税的产品。在计算退税时，对其所用进口料、件已减免的税款不作扣除。
（三）计算扣除已减免进口料、件税款的公式如下：
扣除税款＝（进口料、件的到岸价×外汇人民币牌价＋实纳关税＋实纳产品税或增值税＋口岸费用）×进口料、件的产品税适用税率或增值税的扣除税率－进口环节实纳产品税、增值税
（四）进料加工复出口产品所用进口料、件的减免税金额，原则上在购进月份办理退税时一次扣除。个别企业因进口料、件量大，生产周期长，一次扣除确有困难的，经主管出口退税的税务机关批准，可根据实际情况，在退税时分期扣除。
（五）对外贸包装公司用进口料、件包装产品出口或加工成包装物出口的，在计算退税时，应扣除进口料、件在进口环节减免的产品税、增值税金额。
三、对出口以无税或低税产品为原料生产的产品，各地应当按照产品的实际税负核定退税率，据以计算退税。外贸企业提供不了有关资料或者实际税负不清的，按照不高于5％的税率计算退税。
四、对外承包工程公司购买国内生产的施工设备到国外施工使用，不予退税。
五、对工贸与外贸企业互相委托出口的产品，在申报退税时，必须提供“代理出口产品证明”；对委托两个以上企业共同办理出口代理业务的，受托方均应开具“代理出口产品证明”。
“代理出口产品证明”须经受托企业所在地市、县以上税务局审核盖章，方可据以办理退税。
六、对于代理出口的产品，应将所退税款退给承担出口盈亏的企业。对于委托者与代理者实行出口盈亏包干的代理出口业务，如明确规定将税款退给代理者的，可退税给代理方，委托方不得办理退税。
七、两个以上企业联营出口的产品，由负责报关的出口企业凭进货发票、出口发票、报关单等有关证明在报关企业所在地统一办理退税。
八、出口企业从生产企业购进产品出口的，在申请退税时必须提供生产企业开具的发票；从外贸系统内部调拨产品出口的，每个调拨环节都必须在调拨单上分别列明进货原价和费用；税务机关可以根据外贸公司（包括工贸公司）提供的上述凭证，确定费用扣除率。对出口企业从商业等非生产企业购进产品出口的，凡提供不出生产企业发票的，一律按不低于15％的费用扣除率计算退税；对出口企业提供的出口产品的进货价格明显高于生产企业出厂价格的，主管出口退税的税务机关有权根据实际情况核定退税价格。
外轮供应公司办理退税，其计算退税的产品价格和费用扣除也按上述规定执行。
九、税务机关在核定产品退税率或费用扣除率时，出口企业应提供产品纳税等有关资料。办理退税的税务机关如对提供的资料需要核实的，可用信函等形式向生产企业所在地的税务机关进行调查，有关税务机关必须予以配合。
十、出口产品退税一律以产品在财务上作出口销售的时间为准。出口产品退税的规定如有变更，其执行时间也按此规定办理。
十一、本规定从1989年7月1日起执行。过去的规定与本规定抵触的，以本规定为准。

ADDITIONAL PROVISIONS OF THE STATE TAX BUREAU CONCERNING CERTAINISSUES OCCURRING IN TAX REIMBURSEMENT FOR EXPORT PRODUCTS

(Promulgated on June 15, 1989, No 269)

Whole Doc.
With a view to implementing correctly the policy of tax reimbursement
for export products, and resolving problems existing in the present work,
these Provisions are formulated as a supplement to specific provisions
regarding the tax reimbursement for export:
Article 1
The tax shall not be reimbursed for those products which the State
forbids to export in cases where they are exported.
Article 2
For products reexported after processing with imported materials or
parts, the following provisions shall be followed in calculating the tax
reimbursement:
(1) For products reexported after processing which are subject to the
imposition of Value Added Tax (VAT), the amount of tax deducted already on
the imported materials or parts during the production period shall be
deducted from the tax base when the tax reimbursement is calculated.
(2) For products reexported after processing which are subject to the
imposition of product tax and reimbursed at the comprehensive rate of tax
reimbursement, the amount of tax reduced or exempted already on the
imported materials or parts upon the importation shall be deducted from
the tax base. When the tax reimbursement is calculated; for products which
are subject to the imposition of product tax but reimbursed at the rate of
product tax, the amount of tax reduced or exempted already on the imported
materials or parts shall not be deducted from the tax base when the tax
reimbursement is calculated.
(3) The following formula shall be used for deducting the tax reduced
or exempted already on the imported materials or parts:
Tax deducted =
(CIF of imported materials or parts X official exchange rate +
duty actually paid + product tax or VAT actually paid +
expenses at the port) x
the applicable rate of product tax or the deduction rate of VAT
for imported materials or parts -
product tax or VAT actually paid upon importation.
(4) The amount of tax reduced or exempted on imported materials or
parts used for processing the reexport products shall, in principle, be
deducted at a single time upon handling the tax reimbursement during the
month of purchasing materials or parts. Where there are difficulties for
an individual company to be deducted at a single deduction because of
large quantity of imported materials or parts involved and long production
runs, the tax may be deducted by stages based on the actual situations
upon the approval of a tax authority in charge of tax reimbursement for
export.
(5) Where imported materials or parts are used for packing export
products or processed into packings to export by a foreign trade packing
company, the amount of product tax or VAT reduced or exempted on such
imported materials or parts upon importation shall be deducted from the
tax base when the tax reimbursement is calculated.
Article 3
For export products which use products free of tax or with low tax as
raw materials, the rate of tax reimbursement shall be checked and ratified
by each locality according to the actual tax paid on the products, thereby
calculating the tax reimbursement. In case a foreign trade company fails
to provide the relevant documents not its tax paid actually is unclear,
the rate of not more than 5 percent shall be followed in calculating the
tax reimbursement.
Article 4
The tax reimbursement shall not be given in cases where a company
contracting projects overseas purchases home-made equipment used for
construction abroad.
Article 5
Where products are exported by a company combining production with
foreign trade and a foreign-trade company on a mutual-trust basis, a
Certificate of Agency Export Products shall be provided when applying for
tax reimbursement. Where a principal entrusts more than 2 companies to
handle jointly the export, every company entrusted shall make out its
Certificate of Agency Export Products.
The Certificate of Agency Export Products can be used as the
credential for handling the tax reimbursement only after it is examined
and sealed by the tax bureau in the city or county where the company
entrusted is located.
Article 6
For products which are exported through an agent, the tax reimbursed
shall be returned to the company which bears the responsibility of profits
and losses for export.
For agency export business done together by a principal and an agent
under the over-all-rationing system of export profits and losses, the tax
reimbursed may be returned to the agent if is clearly provided for, and
the principal shall not apply for the tax reimbursement.
Article 7
For products exported by joint operations of more than 2 companies,
the company which is responsible for applying to Customs shall go to the
tax bureau in the place where it (the Company) is located to handle the
tax reimbursement; with the invoice of purchase, invoice of export,
Customs declaration and other certificates.
Article 8
Where an export company purchases products for export from a
productive company, it shall provide the invoice issued by the productive
company for applying for the tax reimbursement; where export products are
allotted from the departments of foreign trade and companies thereunder,
the original purchase price and expenses shall be listed out clearly in
the allocation list at each phase of allocation; a tax bureau may decide
the deduction rate of expense according to the above-mentioned evidences
provided by a foreign-trade company (including a company combining
production with foreign trade). Where an export company purchases products
from a commercial or non productive company, the tax reimbursed shall be
calculated at the deduction rate of expense-- as a base less than 15
percent shall be used for no calculating the tax reimbursement, whichever
fails to provide the invoice issued by a productive company. Where the
purchase price of export products provided by the export company is
obviously higher than the factory price of the productive company, the tax
authority in charge of import and export tax reimbursement shall have the
power to examine and decide the amount of tax reimbursement based on the
actual situations.
Where a foreign ship supplying a company handles the tax
reimbursement, the foregoing provisions shall be followed in calculating
the price and expense of the products to be reimbursed.
Article 9
An export company shall provide materials and documents relating to
the tax paid (on products and etc.) when a tax authority checks and
ratifies the rate of product tax reimbursement or the deduction rate of
expense. If a tax authority handling this matter needs to verify the
documents provided, it may make an investigation by the way of letters or
other forms with the tax authority of the locality where the productive
company is located, the tax authority concerned shall provide its
assistance.
Article 10
The time of reimbursing the tax for export products shall be decided
both in accordance with the time of selling such export products and
accounting period. If there is any change in the provisions concerning
the tax reimbursement for export products, the implementing time shall
follow these Provisions.
Article 11
These Provisions shall come into force on July 1, 1989. In case where
previous provisions contradict; these Provisions shall prevail.


山东省淄博市人民政府


淄博市人民政府令第26号


　　《淄博市科学技术奖励办法》已经市政府第24次常务会议通过，现予发布，自发布之日起施行。


　　　　　　　　　　　　　　　　　　　　　　　　　　　　二○○二年四月二十五日

淄博市科学技术奖励办法




　　第一条　为了奖励在推动科学技术进步、加强技术创新活动中做出重要贡献的公民、组织，调动科学技术工作者的积极性、创造性，加快科教兴市战略的实施，根据《国家科学技术奖励条例》和《淄博市科学技术进步条例》，结合本市实际，制定本办法。


　　第二条　本市行政区域内的科学技术奖励活动适用本办法。


　　第三条　淄博市人民政府设立市科学技术奖。市科学技术奖分为科学技术特别奖、科学技术国际合作奖、科学技术进步奖、星火科技奖。


　　第四条　科学技术奖励贯彻尊重知识、尊重人才的方针，鼓励自主创新，注重技术水平和经济社会效益。评审工作遵循科学、客观、公正的原则，不受任何组织和个人的非法干涉。


　　第五条　市科学技术行政部门负责市科学技术奖评审的组织工作。


　　第六条　市科学技术奖评审委员会负责市科学技术奖的评审工作。评审委员会由市科学技术行政部门聘请有关方面的专家、学者组成。


　　第七条　鼓励社会力量设立面向社会的科学技术奖。社会力量设立的科学技术奖应当在市科学技术行政部门办理登记手续，在奖励活动中，不得收取任何费用。


　　第八条　市科学技术特别奖是本市科学技术最高奖。
　　市科学技术特别奖授予下列科学技术工作者：
　　（一）在当代科学技术前沿取得重大突破或者在促进科学技术发展中有重大贡献的；
　　（二）在科学技术创新、科技成果转化和高新技术产业化中，取得系列或者重大技术发明、技术创新，实现了产业化，并创造重大经济效益或者社会效益的。市科学技术特别奖每年授予人数不超过2名，没有符合条件的人选可以空缺。


　　第九条 市科学技术国际合作奖授予对本市科学技术事业做出重要贡献的下列外国人或者外国组织：　　
　　（一）同本市开展合作研究开发，取得重大科技成果的；
　　（二）传授先进科学技术，培养人才，成效显著的；
　　（三）为促进本市国际科学技术交流与合作做出重要贡献的。市科学技术国际合作奖每年授奖数额不超过5个。


　　第十条　市科学技术进步奖授予：
　　（一）应用推广具备国内先进水平或者拥有自主知识产权的科学技术成果（包括新产品、新技术、新工艺、新材料、新设计、生物新品种和技术发明等），并取得显著经济效益或者社会效益的；
　　（二）在重大工程项目建设、企业技术改造和引进、消化、吸收国外先进技术中，整体技术达到国内先进水平并取得显著经济效益或者社会效益的；
　　（三）从事标准、计量、信息、科技管理等科学技术基础性工作和服务于国家安全、社会公益性科学技术工作做出重要贡献，取得显著成效的；
　　（四）在与高等院校、研究开发机构、科技企业合作研究开发、技术传授、人才培养和促进国际科学技术交流与合作中，对全市科学技术事业的发展做出重要贡献，取得显著成效的；
　　（五）在本市实施应用符合省科学技术进步奖励范围与条件的其他科学技术项目。


　　第十一条　市星火科技奖授予在开发、推广、应用适用于农业和乡镇企业的先进技术和设备、区域性综合技术开发、星火计划管理和技术培训方面取得了较大的经济效益或者社会效益的科技成果。


　　第十二条　市科学技术特别奖、市科学技术国际合作奖不分等级。市科学技术进步奖和市星火科技奖设一等奖、二等奖、三等奖。


　　第十三条　市科学技术奖每年评审一次。市科学技术行政部门应当于评审工作开始的30日之前，发布申报科学技术奖的通知并予以公告。符合本办法第八条、第九条、第十条、第十一条规定条件的，均可向项目单位所在地的区县科学技术行政部门或者市人民政府行业主管部门申报，由上述部门向市科学技术行政部门推荐，也可以由科学技术行政部门认定的符合规定资格条件的单位向市科学技术行政部门推荐。


　　第十四条　申报市科学技术奖应当提供科学技术成果鉴定证书、研究报告、测试报告、查新报告、应用证明及其他有关证明材料，提供的材料必须真实可靠。


　　第十五条　存在技术权益争议的科技成果项目不得申报市科学技术奖。


　　第十六条　市科学技术奖评审工作实行三审和异议期制度，并接受社会监督。


　　第十七条　市科学技术行政部门对市科学技术奖评审委员会做出的评审结果进行审核，报市政府批准。


　　第十八条　市科学技术特别奖由市长签署并颁发奖励证书和奖金30万元。市科学技术国际合作奖由市人民政府颁发荣誉证书。市科学技术进步奖和市星火科技奖由市人民政府颁发奖励证书和奖金，其中一等奖1万元；二等奖6000元；三等奖3000元。


　　第十九条　市科学技术奖励经费由市财政列支。市人民政府可以根据本市经济的发展和财政收入增长适当提高科学技术奖的奖金数额。


　　第二十条　市科学技术奖奖金应当按照贡献大小合理分配，不得重复发放，项目第一完成人所得奖金不得少于奖金总额的50%。


　　第二十一条　剽窃、侵夺他人科技成果或者以不正当手段骗取市科学技术奖励的，由市科学技术行政部门报市人民政府批准后，撤销奖励，追回证书和奖金。


　　第二十二条　推荐单位提供虚假数据、材料，协助他人骗取奖励的，视情节轻重，由市科学技术行政部门给予通报批评、暂停或者取消推荐资格；对负有直接责任的主管人员和其他直接责任人员依法给予行政处分。


　　第二十三条　参与市科学技术奖励评审活动的有关工作人员在评审活动中弄虚作假、徇私舞弊的，依法给予行政处分。


　　第二十四条　社会力量未经登记，擅自设立面向社会的科学技术奖的，由市科学技术行政部门予以取缔。社会力量经登记设立面向社会的科学技术奖，在科学技术奖励活动中收取费用的，由市科学技术行政部门没收所收取的费用，可以并处所收取的费用1倍以上3倍以下的罚款；情节严重的，撤销登记。


　　第二十五条　区县以及淄博高新技术产业开发区科学技术奖的设置，由区县人民政府和高新区管委会确定并报市科学技术行政部门备案。


　　第二十六条　本办法自发布之日起施行。本办法实施前市人民政府发布的有关科学技术奖励的规定与本办法不一致的，以本办法为准。